2015 No. 1777
Revenue And Customs

The Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations 2015

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136(1) to (3) of the Finance Act 20081.

In accordance with section 136(2) of that Act, the Commissioners expect that they, or the person authorised by them, will be required to pay a fee in connection with amounts paid where internet authorisation is given for the payment to be made by credit card.

Citation, commencement, effect and interpretation1.

(1)

These Regulations may be cited as the Taxes, etc. (Fees for Payment by Internet) (Amendment) Regulations 2015.

(2)

These Regulations come into force on 2nd November 2015 and have effect in relation to any payment made by credit card on or after that date where internet authorisation is given to make that payment.

(3)

In these Regulations “internet authorisation” has the same meaning as in regulation 1(3) of the Taxes, etc. (Fees for Payment by Internet) Regulations 20112.

Amendment of the Taxes, etc (Fees for Payment by Internet) Regulations 20112.

In regulation 2(1) of the Taxes, etc. (Fees for Payment by Internet) Regulations 2011, for “1.4%” substitute “1.5%”.

Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

A fee is charged by HM Revenue and Customs for payments made by credit card over the internet. These Regulations amend the Taxes, etc. (Fees for Payment by Internet) Regulations 2011 (S.I. 2011/711) to increase the fee payable to 1.5% of the payment (it was 1.4% of the payment) from 2nd November 2015.

A Tax Information and Impact Note has not been prepared for these Regulations as they contain no substantive changes to tax policy.